Federal Income Taxation: Cases, Problems, and Materials
This casebook has helped law students learn about income taxation for a decade, presenting the material in an engaging, appealing, and humorous format. This book introduces students to many of the materials a tax lawyer uses in practice cases, revenue rulings, private letter rulings, committee reports, Joint Committee Prints, a Congressional colloquy, and even an Order dismissing a criminal indictment, for prosecutorial misconduct. New updates include coverage of various contemporary issues such as the subprime mortgage crisis, and the availability of a medical expense deduction for assisted living fees, or a sex change operation.
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TABLE OF CASES
TABLE OF REGULATIONS
57 other sections not shown
acquired activities actually addition agreed agreement allowed Amend amount apply asset basis benefit building capital cash Circuit claim Code Commissioner Company Congress considered contract contribution corporation cost course damages debt decision deduction depreciation determined earned employees expenditures expenses fact fair market value federal future gain gift Government gross income held hold income tax increase incurred interest Internal Internal Revenue Code inventory investment issue less liability loan loss materials meaning mortgage necessary Note obligation operating opinion ordinary paid parties partnership payments performed period petitioner petitioner's present problem profit purchase question realized reason received regulations residence respect respondent result rule sell sold statute Tax Court taxable taxpayer term tion trade or business transaction transfer treated treatment United